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2009 (10) TMI 443 - CESTAT, NEW DELHIRemand order- Non Compliance- the respondents are engaged in manufacture of toilet soaps falling under Central Excise sub-heading No. 3401.12 of the Central Excise Tariff Act, 1985. It is the case of the appellants that the respondents did not include freight and handling charges in the assessable value to compute aggregate value of clearance under Notification No. 175/86-C.E., dated 1-3-86 and the same was revealed on scrutiny. Held that- no material which would justify interference in the orders passed by the Additional Commissioner has been brought to the notice, needless to say that on setting aside of the order passed by the Commissioner (Appeals), the order passed by the Additional Commissioner has to be restored and is required to be confirmed. All the four appeals are allowed.
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